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ACC 132: Principles of Accounting II
4.00 Credits
Yavapai College
ACC 132. Principles of Accounting II (4). Introduction to corporate debt and equity accounting issues including present value calculations. Emphasis on accounting for managerial planning and control applicable to corporate business organizations. Preparation of the statement of cash flows. Prerequisite: ACC 131. Four lecture.
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ACC 161: Computer Accounting Practice:
2.00 Credits
Yavapai College
ACC 161. Computer Accounting Practice (2). Use of microcomputers for general ledger bookkeeping and personal finance. Emphasis on solving advanced accounting simulations. Prerequisite: ACC 121. One lecture. Three lab.
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ACC 162: Microsoft Excel and Access in Accounting Applications
2.00 Credits
Yavapai College
ACC 162. Microsoft Excel and Access in Accounting Applications (2). Use of the spreadsheet software Microsoft Excel and the database software Microsoft Access in the analysis of financial data and generating accounting reports. Prerequisite: ACC 121, CSA 138. One lecture. Three lab.
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ACC 180: Certified Bookkeepers Exam Preparation
3.00 Credits
Yavapai College
Preparation for the national bookkeeper certification exam. Prerequisite: ACC 132. Three lecture.
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ACC 211: Governmental and Nonprofit Accounting
3.00 Credits
Yavapai College
ACC 211. Governmental and Nonprofit Accounting (3). Accounting practices in governmental units such as cities, counties, state agencies and nonprofit organizations. Includes temporary fund balance accounts, budget entries, encumbrances, and tax receivables. Prerequisite: ACC 131. Three lecture.
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ACC 217: Uses of Financial Information
3.00 Credits
Yavapai College
ACC 217. Uses of Financial Information (3). Financial statements used by managers, owners, lenders, and other stakeholders in publicly-held corporations. Emphasis on valuation and related economic consequences. Prerequisite: ACC 132. Three lecture.
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ACC 231: Intermediate Accounting I
4.00 Credits
Yavapai College
ACC 231. Intermediate Accounting I (4). Financial accounting topics, including generally accepted accounting principles application, as well as rationale and clarification of the reasons for specific accounting principles. Includes analysis and use of balance sheets, cash and receivables, inventories, and temporary and long-term investments. Prerequisite: ACC 132. Four lecture.
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ACC 232: Intermediate Accounting II
4.00 Credits
Yavapai College
ACC 232. Intermediate Accounting II (4). Integration of advanced accounting theory and practice, including investments, long and short term liabilities, pension plans, stockholders' equity, and advanced analysis of financial statements. Prerequisite: ACC 231. Four lecture.
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ACC 296: Internship: Accounting
3.00 Credits
Yavapai College
ACC 296. Internship: Accounting (3). Supervised field experience with businesses, corporations, government agencies, schools and community organizations to expand career interests and apply subject knowledge relevant to the workplace. Individualized internship placements to develop personal and professional skills, including professional ethics, leadership, and civic responsibility. Prerequisite: Student must have a GPA of 2.0; have completed specific degree requirements as required by the program; and have completed the internship application process. [Repeatable for a total of 6 credit hours towards degree/certificate requirements.] S/U grading only.
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ACC 299: Independent Study Accounting
1.00 - 6.00 Credits
Yavapai College
ACC 299. Independent Study Accounting (1-6). Supervised special project in this field of study. Approval of supervising Division Dean is required.
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